Anheuser-Busch Brewing Assn. v. United States

This is an action for $27,000 for drawbacks on corks imported from Spain and used by claimant in bottling its beer, and entered for the benefit of drawback upon exportation under §25 of the act of Congress, entitled “An act to reduce the revenue and equalize duties on imports and for other purposes/' approved October 1, 1890. 26 Stat. 567, 617. The section reads as follows:

“That where imported materials on which duties have been paid,- are. used in the manufacture of articles manufactured or produced in the United States, there shall be allowed on the exportation of such articles a drawback…